Articles
The Influence of Management Accounting on The Effectiveness of MSMe Decision-Making: An Empirical Study in Pekanbaru City
Abstract
In Indonesia, almost all business units are MSMEs, which account for more than half of GDP and absorb the majority of the workforce. Despite this dominance, most remain micro-scale, characterized by limited assets, low turnover, and reliance on informal management practices. Previous studies confirm that MSME actors often face challenges in bookkeeping, cost calculation, and financial planning, which hinder rational decision-making. Pekanbaru City, as the economic hub of Riau Province, recorded 26,684 MSMEs in 2024, the majority being micro enterprises. This condition underscores the urgency of examining the role of management accounting in supporting MSME decision-making. Employing a cross-sectional survey design, structured questionnaires were distributed to 100 MSME respondents, and data were analyzed using simple linear regression in SPSS 26. Results reveal that management accounting significantly influences decision-making, with β = 0.773, t = 8.821, and p = 0.000. The R² value of 0.443 indicates that management accounting explains a substantial portion of decision-making variation. This study adds to the limited body of research on MSMEs in developing countries by presenting empirical evidence from Pekanbaru, while emphasizing the urgent need to improve accounting literacy and government policy support.
References
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P. Nugrahaningsih. (2024). Eksplorasi Peran Informasi Akuntansi Manajemen, Biaya Kepatuhan Pajak, dan Kinerja UMKM. SOLUSI : Jurnal Ilmiah Bidang Ekonomi. 22(4). 530-543
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Purba, R. (2025). Management accounting as a decision-making tool for MSMEs. Jurnal Akuntansi dan Keuangan, 32(1), 55–68
Simon H. (1977). The New Science of Management Decision. 0136161448, 9780136161448. Prentice-Hall.
Suarnita, Njrkurniana, Syafridayani. (2024). Pengaruh Akuntansi Manajemen Terhadap Pengambilan Keputusan Pada PT. Bank Sulselbar Cabang Utama Bone. BISENTER. 2(1). 117 – 123. Https://ojs.amiklps.ac.id
Sudaryanto., & Hanim, A. (2002). Evaluasi Kesiapan UMKM Menyongsong Pasar Bebas Asean (AFTA): Analisis Perspektif dan Tinjauan Teoritis. Jurnal Ekonomi Akuntansi Manajemen. 1 (2)
Sugiyono. 2019. Metode Penelitian Kuantitaif Kualitatif dan R&D. Bandung: Alfabeta
Suprianto, H., Dewi, M., & Pratama, Y. (2024). The effect of management accounting on MSME decision-making. Jurnal Ekonomi dan Akuntansi, 28(1), 33–48.
Tambunan, T. (2008). Development of small and medium enterprises in Indonesia: From the Asia-Pacific perspective. Journal of Business and Entrepreneurship, 20(1), 1–20.
Wichmann, H. (1983). Small business managers in Germany: A sociological profile. American Journal of Small Business, 7(4), 17–25
World Bank. (2024). MSME development in emerging economies: Financial inclusion and digitalization. Washington, DC: World Bank Publications
Yapardi, A., Santoso, B., & Lestari, R. (2025). Variations in management accounting practices among MSMEs. Jurnal Akuntansi dan Bisnis, 30(2), 77–92.
Yapardi O., C., Najwa A., Rahel L., S. (2025). Analisis Peran Akuntansi Manajerial dalam Pengambilan Keputusan Manajemen pada UMKM. JETBUS Journal of Education Transportation and Business, E-ISSN: 3062-8121 P-ISSN: 3062-813X, 2 (2) Desember.
Anthony, R. N., & Govindarajan, V. (2007). Management control systems (12th ed.). New York: McGraw-Hill.
Asmara, R., Putri, D., & Santoso, H. (2025). Financial literacy and managerial capacity in Indonesian MSMEs: Challenges and opportunities. Journal of Small Business and Entrepreneurship, 37(2), 145–162
Ayuningtyas N. Dan Purwanti P. (2025). Peran Akuntansi Manajemen Dalam Mengoptimalkan Struktur Biaya Pada UMKM di Era Digital. Jurnal Akuntansi Keuangan dan Perpajakan. E-ISSN: 3063-8208, jurnal.globalscients.com
Azzahra, N., & Nawawi, M. (2025). Digital transformation and management accounting practices in micro and small enterprises. International Journal of Accounting and Business, 12(1), 55–70
Butterfield, J. (2016). Management accounting: Principles and applications. London: Routledge
Chenhall, Robert H, dan Deigan Morris. (1986). The Impact of Structure, Environment, and Interdepence of The Perceived Usefulness of Management Accounting System. The Accounting Review. No.1. 16 – 35
Department of Statistics Malaysia (DOS). (2005). Small and Medium Enterprises in Malaysia. Kuala Lumpur: DOS
Durana, P., Michalkova, L., Privara, A., Marousek, J., & Tumpach, M. (2021). Does the life cycle affect earnings management and bankruptcy? In Eoconemia Copernicana. 12(2). https://doi.org/10.24136/OC.2021.015
Durana, P. (2021). Management accounting systems in SMEs: Barriers and opportunities. Journal of Business Economics and Management, 22(3), 567–582.
Hansen, D. R., dan Mowen, M. M. (2009). Akuntansi Manajerial 1 Edisi 8. Jakarta: salemba Empat
Hansen, D. R., dan Mowen, M. M. (2018). Cost management: Accounting and control (7th ed.). Boston: Cengage Learning.
Hengki Suprianto, Darmanto, Mosab I. Tabash, Rudi Abdullah. (2024). Pengaruh Akuntansi Manajemen terhadap Pengambilan Keputusan pada PT. Sultra Kendari. AT-TAARIZ, 3(1). 11 – 24. http://azramedia-indonesia.azramediaindonesia.com/index.php/attariiz/index. https://doi.org/10.62668/attariiz.v3i01.972
Holmes S. and Nicholls D. (1989). Modelling the Accounting Information Requirements of Small Businesses. Accounting and Business Research 19 (74) 143-15 0. https://doi.org/10.1080/00014788.1989.9728844
Holmes, S., & Nicholls, D. (1989). Small business accounting: A study of compliance and management information needs. Journal of Small Business Finance, 1(2), 19–35.
H. Pasolong. (2023). Teori Pengambilan Keputusan. Cetakan Kedua. ISBN : 978-602-289-744-6. Bandung : Alfabeta
International Labour Organization (ILO). (2026). SMEs and employment: Global trends and policy perspectives. Geneva: ILO.
Jumlah Pelaku UMKM di Pekanbaru Tahun Ini Meningkat (2024, 14 Agustus). https://www.pekanbaru.go.id/p/news/jumlah-pelaku-umkm-di-pekanbaru-tahun-ini-meningkat
M. Daud. (2025). Systemic Lietarture Review : Peran Informasi Akuntansi dan Akuntansi Manajemen dalam Pengambilan Keputusan. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi. 4(3)
Mintzberg, H., Raisinghani, D., & Théorêt, A. (1976). The structure of “unstructured” decision processes. Administrative Science Quarterly, 21(2), 246–275
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1998). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 23(4), 853–886
N.Salmiah, S.T.Nanda, I.Adino. (2018). Pemahaman Pelaku UMKM terhadap SAK EMKM : Survey pada UMKM yang terdaftar di Dinas Koperasi dan UKM Kota Pekanbaru. 2(2). p-ISSN: 2550-0376 | e-ISSN: 2549-9637 | DOI: http://dx.doi.org/10.29230/ad.v2i2.276
N.Salmiah, S.T. Nanda, I.Adino (2019). IPTEKS Harga Pokok Produksi Dan Harga Jual Bahan Batik Di Desa Tanah Merah. Jurnal Diklat Review. 3(3). E-ISSN:2598-6449P-ISSN: 2580-4111. 156 – 166. https://doi.org/10.35446/diklatreview.v3i3.399
N.Salmiah, S.T. Nanda, I.Adino (2019). IPTEKS Pembukuan Dan Pelaporan Keuangan Bagi UMKM Binaan BMT Mitra Arta Pekanbaru. Jurnal diklat review. 3(2). E-ISSN:2598-6449P-ISSN: 2580-4111. 134-144. https://doi.org/10.35446/diklatreview.v3i2.358
Nugrahaningsih, R. (2024). Production cost information and MSME performance improvement. Jurnal Akuntansi Multiparadigma, 15(1), 55–70.
Nugroho, P. I., & Takaliwuhang, J. G. (2023). Penerapan Akuntansi Manajemen dalam Usaha Mikro Kecil dan Menengah (UMKM) : Aku Cendol Kamu Salatiga. Ekuitas: Jurnal Pendidikan Ekonomi, 10(2 SE-Articles), 340–346. https://doi.org/10.23887/ekuitas.v10i2.53479
Nurhidayah, Melsa Safitri, Ismail Badollahi. (2025). Penerapan Sistem Akuntansi Manajemen Dalam Meningkatkan Kinerja Bisnis Usaha Mikro, Kecil dan Menengah. Advances in Management & Financial Reporting. 2 (3), e-ISSN: 2985-7538, https://advanceinresearch.id/index.php/AMFR
Nurhidayah, S., Rahmawati, D., & Putra, A. (2025). Implementation of EMKM accounting standards in Indonesian MSMEs. Jurnal Akuntansi dan Keuangan, 27(1), 45–60
OECD. (2023). Enhancing SME competitiveness through digital transformation. Paris: OECD Publishing
Organisation for Economic Co-operation and Development (OECD). (2023).
P. Nugrahaningsih. (2024). Eksplorasi Peran Informasi Akuntansi Manajemen, Biaya Kepatuhan Pajak, dan Kinerja UMKM. SOLUSI : Jurnal Ilmiah Bidang Ekonomi. 22(4). 530-543
Purba M. Isda, Enisha F. Tambunan, Elinsya Sitompul, Anna L. Situmeang, Dame Ria R. Saragi. (2025). Pengaruh Akuntansi Manajemen dalam Meningkatkan Kualitas Pengambilan Keputusan di Perusahaan. Jurnal Ilmiah Ekonomi dan Manajemen. 3(7). e-ISSN: 3025-7859; p-ISSN: 3025-7972, Hal 349-354. DOI: https://doi.org/10.61722/jiem.v3i7.6007
Purba, R. (2025). Management accounting as a decision-making tool for MSMEs. Jurnal Akuntansi dan Keuangan, 32(1), 55–68
Simon H. (1977). The New Science of Management Decision. 0136161448, 9780136161448. Prentice-Hall.
Suarnita, Njrkurniana, Syafridayani. (2024). Pengaruh Akuntansi Manajemen Terhadap Pengambilan Keputusan Pada PT. Bank Sulselbar Cabang Utama Bone. BISENTER. 2(1). 117 – 123. Https://ojs.amiklps.ac.id
Sudaryanto., & Hanim, A. (2002). Evaluasi Kesiapan UMKM Menyongsong Pasar Bebas Asean (AFTA): Analisis Perspektif dan Tinjauan Teoritis. Jurnal Ekonomi Akuntansi Manajemen. 1 (2)
Sugiyono. 2019. Metode Penelitian Kuantitaif Kualitatif dan R&D. Bandung: Alfabeta
Suprianto, H., Dewi, M., & Pratama, Y. (2024). The effect of management accounting on MSME decision-making. Jurnal Ekonomi dan Akuntansi, 28(1), 33–48.
Tambunan, T. (2008). Development of small and medium enterprises in Indonesia: From the Asia-Pacific perspective. Journal of Business and Entrepreneurship, 20(1), 1–20.
Wichmann, H. (1983). Small business managers in Germany: A sociological profile. American Journal of Small Business, 7(4), 17–25
World Bank. (2024). MSME development in emerging economies: Financial inclusion and digitalization. Washington, DC: World Bank Publications
Yapardi, A., Santoso, B., & Lestari, R. (2025). Variations in management accounting practices among MSMEs. Jurnal Akuntansi dan Bisnis, 30(2), 77–92.
Yapardi O., C., Najwa A., Rahel L., S. (2025). Analisis Peran Akuntansi Manajerial dalam Pengambilan Keputusan Manajemen pada UMKM. JETBUS Journal of Education Transportation and Business, E-ISSN: 3062-8121 P-ISSN: 3062-813X, 2 (2) Desember.